Revenue eBrief No. 05/16

12 January 2016

Home Carer Tax Credit

Tax and Duty Manual Part-15-01-29 deals with the Home Carer Tax Credit. It has been updated to reflect the changes made in the Finance Act 2015 to the amount of the tax credit, which is increased to €1,000, and the income limit for the carer, which is increased to €7,200. Both changes apply to the year of assessment 2016 and subsequent years.